Life and travel
Last checked: 06/04/2020

Products subject to excise duties

Affected by Brexit?

The following products are known as excise goods:

Excise duties must be paid on them when they are produced or traded. The EU sets the minimum amount of excise duties payable for each of the products and EU countries (In this case, the 28 EU member states + Iceland, Norway and Liechtenstein.) may impose other taxes as well.

Read more about the rules in each EU country.

Choose country
  • Greece *gr
  • Hungary *hu
  • Iceland *is
  • Irelandieen
  • Italyitenit
  • Latvialvenlv
  • Liechtenstein *li
  • Lithuanialtenlt
  • Luxembourgludeenfr
  • Maltamtenmt
  • Netherlandsnlennl

* Information not yet provided by national authorities

Find out more about how excise duties are applied to specific products by choosing from the options below.

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Alcohol/Alcoholic drinks

The following types of alcohol and alcoholic drinks are subject to excise duties:

View the full list of excise duty rates applicable in the EU on alcohol/alcoholic drinks[1 MB]

Reduced rates and exemptions

Certain EU countries may choose to reduce the amount of duty payable or accept exemptions from paying duties:

Reduced rates

Exemptions

Excise duty doesn't need to be paid on most homemade products that aren't produced for commercial purposes, except for spirits.

Alcohol used to manufacture other products not intended for human consumption or made unfit for human consumption by adding one or more chemicals (denaturants) to it.

Energy products and electricity

Energy products and electricity are subject to excise duties when used as:

Energy products not covered by excise duty rules

When energy products are used as raw materials, for the purposes of chemical reduction or in electrolytic and metallurgical processes they aren't covered by these rules.

In these cases, each EU country can decide if they want to charge tax on their use or not.

The main products that EU countries can choose to tax are:

View the full list of excise duty rates applicable in the EU on energy products[4 MB]

Higher rates, reduced rates and exemptions

EU counties may decide to choose a tax rate above the minimum EU thresholds, reduce the amount of duty payable or accept exemptions from paying duties.

Higher rates

EU counties can choose a higher tax rate for the following usages:

Reduced rates

EU countries may grant tax reductions or tax exemptions for the following usages:

Tax exemptions

Tax exemptions must be granted for the following:

Tobacco products

The following types of tobacco products are subject to excise duties:

View the full list of excise duty rates applicable in the EU on tobacco products[4 MB].

Related topics

EU legislation

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